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    <title>Amendment of section 80-IB</title>
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    <description>Amendment to section 80-IB, sub-section (10), inserts a deadline for an existing transitional clause, adds a new sub-clause allowing housing projects approved by the local authority on or after 1 April 2005 to qualify only if completed within five years from the end of the financial year of approval, and substitutes the stated deduction rate and the prior area measurement with a lower rate and a higher area threshold for determining eligibility.</description>
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      <description>Amendment to section 80-IB, sub-section (10), inserts a deadline for an existing transitional clause, adds a new sub-clause allowing housing projects approved by the local authority on or after 1 April 2005 to qualify only if completed within five years from the end of the financial year of approval, and substitutes the stated deduction rate and the prior area measurement with a lower rate and a higher area threshold for determining eligibility.</description>
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